Commencement date appointed for specified notification provisions, making those GST notification entries effective retrospectively from July 2017.
Appoints 1st day of July, 2017 as the commencement date for serial numbers 2(i)-2(viii) of Notification No. 38/1/2017-Fin(R&C)(13)/2357 dated 13th September, 2017, published in the Official Gazette, thereby deeming those provisions to have come into force from that date under the Goa Goods and Services Tax Act framework.

Appointment of adjudicating authority to substitute proper officer for adjudication of a specified customs show cause notice.
Pursuant to sections 4(1) and 5(1) of the Customs Act, 1962, the Central Board of Excise and Customs appoints the Director (Customs) to exercise the powers and discharge the duties of the Principal Commissioner/Commissioner of Customs (ICD-Import), Tughlakabad for adjudication of Show Cause Notice F.No VIII/10/ICD/TKD/Prev./2/97 dated 23.07.2002 issued to M/s Navshakti Industries Pvt. Ltd.

Common Adjudicating Authority appointment reallocates adjudicatory responsibility for specified customs show cause notices.
Appointment of officers as Common Adjudicating Authority to adjudicate specified Show Cause Notices under the Customs Act by designating in a Table the appointed officer for each notice and mapping each notice to the officer originally answerable, thereby reallocating adjudicatory responsibility without addressing the merits of the underlying proceedings.

Probable revenue-based selection enables targeted VAT assessments using electronic data analysis and committee-led criteria.
The Scheme sets a risk-based mechanism for selecting VAT and Central Sales Tax cases for assessment by calculating probable revenue earnings using Computerized Desk Processing and Business Intelligence tools applied to registration, returns, audit reports and payments. A Commissioner-appointed Selection Committee formulates criteria and recommends cases; specified markers include set-off claims involving nongenuine dealers, suppliers with cancelled or nonexistent registration, non-filers, lump-sum taxpayers, and Audit Report discrepancies. Cases exceeding the determined threshold are selected subject to Commissioner discretion, manpower availability and workload, and lists of selected cases are published online.

Late fee waiver for delayed GSTR-6 returns limits payable late fees to the de minimis daily threshold.
The State Government, exercising statutory powers, waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-6 by the due date, to the extent that such late fee exceeds a de minimis daily amount, thereby limiting recoverable late fees to the prescribed daily threshold.

Late fee waiver for delayed outward supplies return filing reduces penalties above daily threshold under state GST power.
The state government, invoking statutory waiver power under the State GST Act, waives the portion of the late fee payable by registered persons for failure to furnish outward supplies details in FORM GSTR-1 that exceeds a prescribed daily threshold; a proviso further reduces the waived liability for periods with no outward supplies by applying a lower daily threshold, distinguishing nil-supply periods from ordinary filing periods.

Late fee waiver for Form GSTR-5A delays limits daily penalty exposure for registered persons failing timely filing.
The State government, exercising powers under section 128, waives the portion of the late fee payable for failure to furnish Form GSTR-5A by the due date that exceeds a specified small daily amount; where the return shows nil integrated tax payable, the waiver applies to the amount of late fee in excess of a lower specified daily amount, thereby capping daily penalty exposure for delayed filing.

E-way bill requirement: movement of goods above prescribed value must be pre-notified on portal and e-way bill generated.
Amendments to the Telangana GST Rules revise timelines, clarify rate bases, and insert valuation rules for lotteries and betting (rule 31A) defining state-run and state-authorised lottery valuation and actionable claims valuation. They exclude specified services and certain financial receipts from aggregate exempt supplies, create an invoicing mechanism for transfers to Input Service Distributors with required particulars and equal taxable value, and mandate carrying a tax invoice or bill of supply when e-way bills are not required. The e-way bill regime is substantially revised: pre-movement electronic furnishing on the common portal, unique e-way bill numbers, Part A/B procedures, assignment to transporters, consolidated e-way bills, validity tied to distance, cancellation rules, specified exemptions, and substituted e-way forms.

Late fee waiver for delayed GSTR-5 filing limits recoverable excess daily penalties under state GST return failure provisions.
The State government waives the portion of late fee payable for failure to furnish FORM GSTR-5 by the due date that exceeds twenty-five rupees per day; where the return shows nil State tax payable, the waiver covers the portion of late fee that exceeds ten rupees per day, thereby limiting recoverable daily penalties for delayed filing under the State GST return provisions.

Addition of Deputy Commissioners of State Tax expands list of officers in GST notification, effective immediately.
Amends the prior finance department notification to insert the designation Deputy Commissioners of State Tax into the listed officers immediately following Joint Commissioners of State Tax, thereby expanding the roster of officers recognized under the notification. The amendment is issued under authority of the Delhi Goods and Services Tax Act and is effective immediately.

Rescission of notification under state GST withdraws prior notice while preserving actions completed before rescission.
The State Government, exercising statutory authority under the Tripura State Goods and Services Tax Act, 2017, rescinds the Finance Department notification dated 5th January, 2018, withdrawing its prospective legal effect. The rescission is subject to a savings provision that preserves acts or omissions completed before the rescission.

Exemption from segment reporting: companies engaged in defence production excluded from section 129 obligations to that extent.
The Central Government amends the prior notification to provide that Section 129 (Chapter IX) shall not apply to companies engaged in defence production to the extent of application of the relevant Accounting Standard on segment reporting, thereby excluding those companies from segment reporting obligations under that chapter while leaving other statutory reporting duties intact.

Designation of Common GST Electronic Portal: www.gst.gov.in and ewaybillgst.gov.in designated for GST services and e-way bill processing.
The Lt. Governor, under section 146 of the Delhi Goods and Services Tax Act, 2017, notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for registration, payment of tax, furnishing of returns, and computation and settlement of integrated tax, and www.ewaybillgst.gov.in as the Common Goods and Services Tax Electronic Portal for furnishing electronic way bills, superseding the earlier notification of 22nd June, 2017, except as to prior actions, and coming into force from the commencement date stated in the notification.

Late fee cap for GSTR-6 returns limits excess penalty charges, effectively capping payable late fee per day.
The Delhi notification under section 128 waives the portion of late fee payable by any registered person for failure to furnish FORM GSTR-6 by the due date under section 47 that exceeds a specified daily amount, thereby capping the payable late fee per day.

Waiver of late fee for GSTR-5A returns: excess daily penalties waived; reduced threshold where integrated tax payable nil.
Waiver of late fee is granted for registered persons failing to furnish returns in FORM GSTR-5A by the due date: late fee amounts in excess of twenty five rupees per day are waived, and where the return shows nil integrated tax the waiver applies to amounts in excess of ten rupees per day. The notification takes effect from 23 January 2018.

Late fee waiver for delayed GSTR-5 filing reduces daily penalty exposure when return shows nil or payable central tax.
Notification waives the portion of per day late fee for delayed FORM GSTR-5 filings that exceeds twenty five rupees per day; if the return shows nil central tax payable, the waiver applies to the portion exceeding ten rupees per day, thereby reducing daily penalty exposure for affected registered persons from the stated commencement date.

Government renting of immovable property to registered persons specified in Delhi GST notification amendment, with a new definition for insurance agent.
Inserts serial 5A identifying services supplied by Central/State/UT/local authorities by way of renting immovable property to any person registered under the Delhi Goods and Services Tax Act, 2017, specifying supplier and recipient classes; and adds an Explanation clause defining "insurance agent" by reference to section 2(10) of the Insurance Act, 1938. The amendment takes effect from the 25th day of January, 2018 and references the principal notification and earlier amendments.

Basic Customs Duty: effective rate prescribed for Chapter 73 goods excluding specified mobile components under substituted entry.
Substitutes a new entry for S.No. 377 in Notification No.50/2017-Customs to prescribe an effective Basic Customs Duty rate on all goods under Chapter 73, while expressly excluding screws and SIM socket/other mechanical metal items for cellular mobile phones; issued under powers conferred by the Customs Act and the Customs Tariff Act as a further amendment to the principal notification.

Common Adjudicating Authority designation amended to substitute the designated proper officer under the customs adjudication framework.
The Director General, Revenue Intelligence amends Notification No. 8/2017-Customs (N.T./CAA/DRI) by substituting, in the table against serial number 3 column 5, the existing entry with the specified adjudicatory designation, thereby changing the designated proper officer for purposes of the common adjudication framework under the customs statutory scheme.

Notification applicability clarified: goods manufactured before the regulatory change are excluded from coverage of the new central excise notification.
The government clarifies that the new central excise notification does not apply to goods manufactured on or before the relevant cut off date even if they are cleared after the notification's commencement; this temporal exclusion is issued under delegated powers in the Central Excise statute read with the Finance Act to resolve applicability uncertainty.